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However, see the Caution under Is There a Deadline for Filing

General Instructions:

Form 941-X, later, if you are correcting overreported amounts

during the last 90 days of a period of limitations. You will use the

Understanding Form 941-X

claim process if you overreported employment taxes and are

requesting a refund or abatement of the overreported amount.

What Is the Purpose of Form 941-X?

Follow the chart on the back of Form 941-X for help in choosing

whether to use the adjustment process or the claim process. Be

For tax periods beginning after December 31, 2013,

sure to give us a detailed explanation on line 23 for each

Forms 941 and 941-SS will no longer be used to claim

correction that you show on Form 941-X.

the credit for COBRA premium assistance payments.

CAUTION

Instead, use Form 941-X. For more information, see the

Continue to report current quarter fractions of cents,

instructions for lines 19a and 19b, later.

third-party sick pay, tips, and group-term life insurance on Form

941, lines 7–9.

Use Form 941-X to correct errors on a Form 941 that you

previously filed. Use Form 941-X to correct:

You have additional requirements to complete when filing

Wages, tips, and other compensation;

Form 941-X, such as certifying that you filed (or will file) all

Income tax withheld from wages, tips, and other

applicable Forms W-2, Wage and Tax Statements, and Forms

compensation;

W-2c, Corrected Wage and Tax Statements, with the Social

Security Administration (SSA). For corrections of overreported

Taxable social security wages;

federal income tax, social security tax, Medicare tax, or

Taxable social security tips;

Additional Medicare Tax, you must make any certifications that

Taxable Medicare wages and tips;

apply to your situation.

Taxable wages and tips subject to Additional Medicare Tax

withholding; and

Do not use Form 941-X to correct Form CT-1, 943, 944,

Credits for COBRA premium assistance payments.

944-SS, or 945. Instead, use the “X” form that

corresponds to those forms (Form CT-1 X, 943-X,

Use Form 843, Claim for Refund and Request for Abatement,

CAUTION

944-X, or 945-X).

to request a refund or abatement of assessed interest or

penalties. Do not request a refund or abatement of assessed

Where Can You Get Help?

interest or penalties on Form 941 or Form 941-X.

References to Form 941 on Form 941-X and in these

For help filing Form 941-X or for questions about federal

instructions also apply to Form 941-SS, Employer's

employment taxes and tax corrections, you can:

TIP

QUARTERLY Federal Tax Return—American Samoa,

Visit IRS.gov and enter “employment taxes” in the search box;

Guam, the Commonwealth of the Northern Mariana Islands, and

See Pub. 15 (Circular E), Employer's Tax Guide, for correcting

the U.S. Virgin Islands, unless otherwise noted. We use the

Form 941, or Pub. 80 (Circular SS), Federal Tax Guide for

terms “correct” and “corrections” on Form 941-X and in these

Employers in the U.S. Virgin Islands, Guam, American Samoa,

instructions to include interest-free adjustments under sections

and the Commonwealth of the Northern Mariana Islands, for

6205 and 6413 and claims for refund and abatement under

correcting Form 941-SS; or

sections 6402, 6414, and 6404. See Rev. Rul. 2009-39 for

Call the IRS Business and Specialty Tax Line at

examples of how the interest-free adjustment and claim for

1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who

refund rules apply in 10 different situations. You can find Rev.

are deaf, hard of hearing, or have a speech disability) Monday–

Rul. 2009-39, 2009-52, I.R.B. 951 at

Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii

2009-52_IRB/ar14.html.

follow Pacific time).

When you discover an error on a previously filed Form 941,

See also How Can You Order Forms, Instructions, and

Publications from the IRS, later.

you must:

Correct that error using Form 941-X,

When Should You File Form 941-X?

File a separate Form 941-X for each Form 941 that you are

correcting, and

File Form 941-X when you discover an error on a previously filed

File Form 941-X separately. Do not file Form 941-X with

Form 941.

However, if your only errors on Form 941 relate to the number

If you did not file a Form 941 for one or more quarters, do not

of employees who received wages or to federal tax liabilities

use Form 941-X. Instead, file Form 941 for each of those

reported on Form 941, Part 2, or on Schedule B (Form 941),

quarters. See also When Should You File Form 941-X? below.

Report of Tax Liability for Semiweekly Schedule Depositors, do

However, if you did not file Forms 941 because you improperly

not file Form 941-X. For more information about correcting

treated workers as independent contractors or nonemployees

federal tax liabilities reported on Form 941, Part 2, or on

and are now reclassifying them as employees, see the

Schedule B (Form 941), see the Instructions for Schedule B

instructions for line 22, later.

(Form 941).

Report the correction of underreported and overreported

Due dates. The due date for filing Form 941-X depends on

amounts for the same tax period on a single Form 941-X, unless

when you discover an error and if you underreported or

you are requesting a refund or abatement. If you are requesting

overreported tax. If you underreported tax, see Underreported

a refund or abatement and are correcting both underreported

tax, later. For overreported amounts, you may choose to either

and overreported amounts, file one Form 941-X correcting the

make an interest-free adjustment or file a claim for refund or

underreported amounts only and a second Form 941-X

abatement. If you are correcting overreported amounts, see

correcting the overreported amounts.

Overreported tax—adjustment process or Overreported

tax—claim process, later.

You will use the adjustment process if you underreported

employment taxes and are making a payment, or if you

If any due date falls on a Saturday, Sunday, or legal holiday,

overreported employment taxes and will be applying the credit to

you may file Form 941-X on the next business day. If we receive

Form 941 for the period during which you file Form 941-X.

Form 941-X after the due date, we will treat Form 941-X as filed

-2-

Instructions for Form 941-X (Rev. 4-2015)

Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2017 Page 2

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